Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-57
Apportionment of joint refunds
Official textcapitol.hawaii.gov
[§231-57] Apportionment of joint refunds.
In the case of a setoff against a joint income tax refund, the State may make separate refunds of withheld taxes upon request by a husband or wife who has filed the joint return. The refund payable to each spouse shall be proportioned to the gross earnings of each shown by the information returns filed by the employer or otherwise shown to the satisfaction of the State.
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In this chapter (40 sections)
- 231-34 · Attempt to evade or defeat tax
- 231-35 · Wilful failure to file return, supply information, or secure a…
- 231-36 · False and fraudulent statements; aiding and abetting
- 231-36.4 · Wilful failure to collect and pay over tax
- 231-36.5 · Understatement of taxpayer's liability by tax return preparer
- 231-36.6 · Substantial understatements or misstatements of amounts;…
- 231-36.7 · Promoting abusive tax shelters
- 231-36.8 · Erroneous claim for refund or credit
- 231-37 · Neglect of duty, etc., misdemeanor
- 231-38 · REPEALED
- 231-39 · Additions to taxes for noncompliance or evasion; interest on…
- 231-40 · Interpretation
- 231-40.5 · Statute of limitations; extension for substantial omissions
- 231-41 · Statute of limitation for criminal penalties
- 231-51 · Purpose
- 231-52 · Definitions
- 231-53 · Setoff against refund
- 231-54 · 231-54
- 231-55 · Finalization of setoff; credit on debt
- 231-56 · Charges for setoff; credit to agency
- 231-57 · Apportionment of joint refunds
- 231-57.5 · Notification of address and social security number of debtor…
- 231-58 · Rules
- 231-59 · Procedure additional
- 231-61 · Tax liens; co-owners' rights
- 231-62 · Tax liens; foreclosure; property
- 231-63 · Tax liens; foreclosure without suit, notice
- 231-64 · Tax liens; registered land
- 231-65 · Tax liens; notice, form of
- 231-66 · Tax liens; postponement of sale, etc
- 231-67 · Tax liens; tax deed; redemption
- 231-68 · Tax liens; costs
- 231-69 · Tax deed as evidence
- 231-70 · Disposition of surplus moneys
- 231-81 · 231-81
- 231-82 · 231-82
- 231-83 · 231-83
- 231-84 · 231-84
- 231-85 · 231-85
- 231-86 · 231-86